Challenges and limitations in implementing the cost system in the City Hall of Fortaleza. Contextus – Contemporary Journal of Economics and Management , [S. l.], v. 20, n. esp., p. e81675, 2022. DOI: 10.19094/contextus.2022.81675. Disponível em: https://periodicos.ufc.br/contextus/article/view/81675. Acesso em: 25 apr. 2026.